OEA CHOICE WELFARE TRUST: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- OEA CHOICE WELFARE TRUST (EIN 93-0763726)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-17
- IRS object ID
- 201120499349300207
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-17T18:11:20-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AKT LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 680 Hawthorne Ave SE Suite 140 | AddressLine1 |
| City | Salem | City |
| State | OR | State |
| ZIP Code | 973015096 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930763726 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OEA Choice Trust | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OEAC | NameControl |
| Phone | 5036203822 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 Sw Atlanta Street Bldg 2 | AddressLine1 |
| City | Tigard | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Steve McNannay | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 5036203822 | Phone |
| Date Signed | 2011-02-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Joylyn M Ankeney CPA | Name |
| Phone | 5035857774 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STEVE MCNANNAY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 Sw Atlanta Street Bldg 2 | AddressLine1 |
| City | Tigard | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 24374853 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.oeachoice.com | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1980 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | PROMOTE HEALTH AND WELL-BEING OF OREGON SCHOOL EMPLOYEES THROUGH THE PROVISION OF WELLNESS GRANTS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 17 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 42665928 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 22927046 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 737838 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1268952 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 173184 | OtherRevenuePriorYear |
| Other Revenue Current Year | 121610 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 43576950 | TotalRevenuePriorYear |
| Total Revenue Current Year | 24317608 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 147007 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 291754 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 41672243 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 5171237 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1969648 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1572416 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 890163 | OtherExpensePriorYear |
| Other Expenses Current Year | 750443 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 44679061 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7785850 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1102111 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 16531758 | RevenuesLessExpensesCY |
| Total Assets BOY | 33941809 | TotalAssetsBOY |
| Total Assets EOY | 51985144 | TotalAssetsEOY |
| Total Liabilities BOY | 1793865 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1657118 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 32147944 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 50328026 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE FLEXIBLE, COST EFFECTIVE HEALTH BENEFITS AND SUPERIOR CUSTOMER SERVICE TO EMPLOYEES AND THEIR FAMILIES OF OREGON'S PUBLIC SCHOOLS AND COMMUNITY COLLEGES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | DUE TO STATE LEGISLATION CHANGES (SENATE BILL 426) THE TRUST HAS MOVED IN A NEW DIRECTION TO ASSIST IN PROMOTING THE HEALTH AND WELL-BEING OF OREGON SCHOOL EMPLOYEES THROUGH THE PROVISION OF WELLNESS GRANTS TO QUALIFIED EDUCATIONAL ORGANIZATIONS FOR SELF-DESIGNED WELLNESS PROGRAMS CREATED AND PERSONALIZED BY SCHOOL EMPLOYEES FOR SCHOOL EMPLOYEES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | THE ORGANIZATION PROVIDES FOR THE ESTABLISHMENT, FUNDING AND ADMINISTRATION OF BENEFIT PROGRAMS FOR PERSONS ENGAGED IN PUBLIC EDUCATION IN OREGON. DURING THE YEAR ENDED 6/30/10, THERE WERE IN EXCESS OF 894 PARTICIPANTS FROM 7 PARTICIPATING EMPLOYERS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 17 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jamie Marcy | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5036203822 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW Atlanta St Bldg 2 | AddressLine1 |
| City | Tigard | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JOHN NEHL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MAURICE HICKS | |||||||
| TRUSTEE PRESIDENT | 1.00 | X | 0 | 0 | 0 | X | |
| MARY LOU BECK | |||||||
| TRUSTEE SECRETARY | 1.00 | X | 0 | 0 | 0 | X | |
| GAIL RASMUSSEN | |||||||
| OEA PRESIDENT | 1.00 | X | 0 | 168938 | 0 | ||
| DENNIS HIGGINBOTHAM | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| STEVE MCNANNAY | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 401025 | 0 | 17643 | X | ||
| JAMES JOBES | |||||||
| MARKETING REP | 40.00 | 254299 | 0 | 17643 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 655324 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 168938 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 35286 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| NATIONAL SOFTWARE ASSOCIATES | |||||
| 5321 WINDSOR TERRACE | WESTLINN | OR | 97068 | SYSTEM MAINTENANCE & LEASED EQUIPMENT | 210000 |
| GARVEY SCHUBERT BARER | |||||
| 121 SW Morrison Street 11th floor | Portland | OR | 97204 | LEGAL | 107729 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| ODS premium reserves | 524298 | 18000000 | 18000000 |
| PREMIUMS - SCHOOL PAYM | 524298 | 4840616 | 4840616 |
| PREMIUMS - DIRECT PAYM | 524298 | 86430 | 86430 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 22927046 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1326197 | TotalRevenueColumn |
| Exclusion | $1,326,197 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 57245 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -57245 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -57245 | TotalRevenueColumn |
| Exclusion | -$57,245 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 121610 | TotalRevenueColumn |
| Exclusion | $121,610 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 121610 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 24317608 | TotalRevenueColumn |
| Related Or Exempt Function Income | 22927046 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,390,562 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 291754 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5171237 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 418735 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 705186 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159296 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223001 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66198 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111659 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49125 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82011 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11033 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 185506 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36612 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28605 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 320 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5582 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19745 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| INVESTMENT FEES | 185089 |
| BANK SERVICE FEES | 15836 |
| MISCELLANEOUS | 12038 |
| DATA PROCESSING AND SOF | 6294 |
| PROPERTY TAXES | 988 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7785850 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 316546 | BOY |
| EOY | -18435 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7589979 | BOY |
| EOY | 2443771 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232900 | BOY |
| EOY | 31211 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 18540000 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16720 | BOY |
| EOY | 6299 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 218877 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 181583 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31105 | BOY |
| EOY | 37294 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25292574 | BOY |
| EOY | 30212589 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 461985 | BOY |
| EOY | 732415 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33941809 | BOY |
| EOY | 51985144 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1183196 | BOY |
| EOY | 975775 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 184977 | BOY |
| EOY | 278 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 425692 | BOY |
| EOY | 681065 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1793865 | BOY |
| EOY | 1657118 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32147944 | BOY |
| EOY | 50328026 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32147944 | BOY |
| EOY | 50328026 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33941809 | BOY |
| EOY | 51985144 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 32189 | OtherCostOrOtherBasis |
| Depreciation | 19492 | Depreciation |
| Book Value | 12697 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 186688 | OtherCostOrOtherBasis |
| Depreciation | 162091 | Depreciation |
| Book Value | 24597 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 37294 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DEFERRED COMPENSATION PAYABLE | Description |
| Amount | $681,065 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 681065 | TotalOfAmounts |
| Total Revenue | 24317608 | TotalRevenue |
| Total Expenses | 7785850 | TotalExpenses |
| Excess Or Deficit For Year | 16531758 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 1633267 | NetUnrealizedGLOnInvestments |
| Other | $15,057 | OtherAmount |
| Total Adjustments | 1648324 | TotalAdjustments |
| Excess Or Deficit Per FS | 18180082 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 25781653 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1633267 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 1633267 | RevenueNotRptdF990 |
| Revenue Subtotal | 24148386 | RevenueSubtotal |
| Investment Expenses Not Included | 185089 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | -15867 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 169222 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 24317608 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7601571 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -15057 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -15057 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7616628 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 185089 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | -15867 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 169222 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7785850 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XI, Line 8 - Other Adjustments: | GAIN FROM Subsidiary included on financial statement: 15057. |
| Part XII, Line 4b - Other Adjustments: | MISCELLANEOUS EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENT: -15867. |
| Part XIII, Line 2d - Other Adjustments: | GAIN ON SUBSIDIARY INCLUDED ON FINANCIAL STATEMENT: -15057. |
| Part XIII, Line 4b - Other Adjustments: | MISCELLANEOUS EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENT: -15867. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (14 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| MEDFORD SCHOOL DISTRICT | |||||||
| 500 MONROE ST | MEDFORD | OR | 97501 | 936000519 | SCHOOL DISTRICT | 24750 | WELLNESS PROGRAM |
| SANTIAM CANYON SD 129J | |||||||
| PO BOX 197 | MILL CITY | OR | 97360 | 930512657 | SCHOOL DISTRICT | 11500 | WELLNESS PROGRAM |
| LINN BENTON COMMUNITY COLLEGE | |||||||
| 6500 PACIFIC BLVD SW | ALBANY | OR | 97321 | 930561307 | LINN & BENTON COUNTY | 25000 | WELLNESS PROGRAM |
| CASCADE SCHOOL DISTRICT 5 | |||||||
| 10226 MARION RD SE | TURNER | OR | 97392 | 936000973 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| LANE COMMUNITY COLLEGE | |||||||
| 4000 E 30th AVE | EUGENE | OR | 97405 | 930546223 | LANE COUNTY | 24982 | WELLNESS PROGRAM |
| EAGLE POINT EDUCATION ASSOCIATION | |||||||
| 8889 E ANTELOPE RD | EAGLE POINT | OR | 97524 | 936000509 | 501(c)(5) | 24839 | WELLNESS PROGRAM |
| BAKER SCHOOL DIST 5J | |||||||
| 2090 FOURTH ST | BAKER CITY | OR | 97814 | 936000179 | schoOL DISTRICT | 19946 | WELLNESS PROGRAM |
| CENTRAL POINT SD 6 | |||||||
| 300 ASH ST | CENTRAL POINT | OR | 97502 | 936000508 | scHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| CENTRAL SD 13J | |||||||
| 1610 MONMOUTH ST | INDEPENDENCE | OR | 97351 | 936000869 | scHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| JEFFERSON SD 14J | |||||||
| 1328 N 2ND ST | JEFFERSON | OR | 97352 | 936000758 | scHOOL DISTRICT | 21000 | WELLNESS PROGRAM |
| KLAMATH FALLS CITY | |||||||
| 1336 AVALON ST | KLAMATH FALLS | OR | 97603 | 936000545 | Municipality | 4500 | WELLNESS PROGRAM |
| MEDFORD SD (RUCH ELEM) | |||||||
| 156 UPPER APPLEGATE RD | JACKSONVILLE | OR | 97530 | 936000519 | scHOOL DISTRICT | 10819 | WELLNESS PROGRAM |
| REYNOLDS EDUCATION ASSOCIATION | |||||||
| 333 SE 223RD AVE STE 200 | GRESHAM | OR | 97030 | 930992364 | 501(c)(5) | 6000 | WELLNESS PROGRAM |
| SPRINGFIELD PUBLIC SCHOOLS | |||||||
| 525 MILL ST | SPRINGFIELD | OR | 97477 | 936000575 | scHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Periodic written reports to the OEA Choice Trust Board of Trustees at intervals to be designated by the OEA Choice Trust are required. Within 60 days after the expiration of the Program period (including any authorized extension), the Grantee shall make a final report. All of these reports must include a budget report (describing in detail the use of the Grant Award) and an evaluation of the Program's progress to date following the criteria in the Approved Grant Proposal. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GAIL RASMUSSEN | |||||||||||||
| 0 | 168938 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 168938 | 0 | 0 |
| STEVE MCNANNAY | |||||||||||||
| 155504 | 0 | 0 | 0 | 245521 | 0 | 0 | 0 | 17643 | 0 | 418668 | 0 | 0 | 0 |
| JAMES JOBES | |||||||||||||
| 234415 | 0 | 0 | 0 | 19884 | 0 | 0 | 0 | 17643 | 0 | 271942 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | Depending on the timing of when the 990 is prepared and readily available for reviewing the 990 is reviewed at the monthly board meeting. If it is not possible for review at the board meeting due to timing of final prep and filing deadline then it is distributed via secure e mail to board members for review. A brief overview of the filing is discussed with a question and answer period to follow. It is provided to all Trustees, Executive Director and OEA Executive Director for review. |
| Form 990, Part VI, Section B, line 12c | Conflict of interest policy is reviewed annually with board members |
| Form 990, Part VI, Section B, line 15 | Executive Officer's compensation is determined by contract with the board of directors and the Oregon Education Association. Key employees' compensation is set by the Executive Director who utilizes the Portland Area Cross Industry Salary Survey published by Milliman. Union employees have a bargained contract and salary schedules are created out of that collective bargaining agreement. |
| Form 990, Part VI, Section C, line 18 | ANNOUNCEMENT IN OREGON EDUCATION ASSOCIATION MONTHLY MAGAZINE/NEWS LETTER THAT STATES THAT THE RETURNS (FORMS) ARE AVAILABLE UPON REQUEST. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents and financial statements available to the public upon request. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OREGON EDUCATION ASSOCIATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA ST BLDG 1 | AddressLine1 |
| City | TIGARD | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930243443 | EIN |
| Primary Activities | TEACHERS UNION | PrimaryActivities |
| Legal Domicile State | OR | LegalDomicileState |
| Exempt Code Section | 501(c)(5) | ExemptCodeSection |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHOICE BENEFIT ADMINISTRATORS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA ST BLDG 2 | AddressLine1 |
| City | TIGARD | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930956921 | EIN |
| Primary Activity | INSURANCE ADMINISTRATOR | PrimaryActivity |
| Legal Domicile State | OR | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| OREGON EDUCATION ASSOCIATION | |
| J | 73228 |
| OREGON EDUCATION ASSOCIATION | |
| K | 1686770 |
Comments